E way bill for exempted goods

[Ravikumar Doddi]

Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006.

AI Summary

Paddy Exempt from E-Way Bill Requirement Under Rule 138 of CGST Rules, Classified as Agricultural Produce A query was raised regarding the exemption of e-way bills for goods under the Goods and Services Tax (GST), specifically questioning whether paddy, like rice, is exempt under Rule 138 of the CGST Rules. Kasturi Sethi clarified that paddy, classified under HSN code 1006.10, is considered agricultural produce and is exempt, as was previously undisputed. The exemption applies to specific goods listed in the annexure, including various forms of rice. Yagay and Sun concurred with Kasturi Sethi's interpretation, supporting the view that paddy is exempt from requiring an e-way bill.